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JEL Code: M4

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Viewing: 4,561 - 4,610 of 17,705 papers

4561.

A Comparison of Dividend, Cash Flow, and Earnings Approaches to Equity Valuation

Number of pages: 68 Posted: 31 Mar 1997
Working Paper Series
Columbia Business School - Department of Accounting and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 44,857
4562.

Value Based Management: Economic Value Added or Cash Value Added?

FWC AB Study No. 1997:3
Number of pages: 42 Posted: 05 Apr 1999
Working Paper Series
Weissenrieder & Co AB
Downloads 33,352
4563.

International Financial Reporting Standards (IFRS): Pros and Cons for Investors

Accounting and Business Research, Forthcoming
Number of pages: 65 Posted: 13 Sep 2006
Accepted Paper Series
University of Chicago - Accounting
Downloads 26,729
4564.

Corporate Governance and Firm Performance

Number of pages: 53 Posted: 27 Sep 2004
Working Paper Series
Temple University - Department of Accounting and Kennesaw State University
Downloads 25,893
4565.

A Review of the Earnings Management Literature and its Implications for Standard Setting

Number of pages: 36 Posted: 15 Mar 1999
Working Paper Series
Harvard Business School and Indiana University - Kelley School of Business - Department of Accounting
Downloads 21,309
4566.

Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research

Number of pages: 91 Posted: 13 Mar 2008 Last Revised: 07 May 2008
Working Paper Series
University of Chicago - Booth School of Business and University of Miami - School of Business Administration
Downloads 20,513
4567.

Time-Driven Activity-Based Costing

Number of pages: 18 Posted: 14 Jan 2004
Working Paper Series
Harvard Business School and Acorn Systems, Inc.
Downloads 20,024
4568.

Evidence on EVA

Journal of Applied Corporate Finance, Vol. 12, No. 2, Summer 1999
Number of pages: 27 Posted: 20 Sep 1999
Accepted Paper Series
University of Melbourne, Department of Accounting, Faculty of Business and Economics, University of San Diego - Department of Accountancy and Claremont Colleges - Peter F. Drucker Graduate School of Management
Downloads 15,504
4569.

Financial Accounting Information and Corporate Governance

JAE Rochester Conference April 2000
Number of pages: 115 Posted: 28 Apr 2002
Working Paper Series
University of North Carolina Kenan-Flagler Business School and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 15,141
4570.

Ratio Analysis and Equity Valuation

Number of pages: 68 Posted: 11 May 1999
Working Paper Series
Columbia University - Columbia Business School and Columbia Business School - Department of Accounting
Downloads 15,030
4571.

Cash Flow Is a Fact: Net Income Is Just an Opinion

Number of pages: 10 Posted: 25 Sep 2002 Last Revised: 18 Nov 2015
Working Paper Series
University of Navarra - IESE Business School
Downloads 14,700
4572.

Corporate Governance and Earnings Management

Number of pages: 35 Posted: 29 Jun 2001
Working Paper Series
University of Sfax, Université Laval - École de comptabilité and Free University of Bozen-Bolzano - Faculty of Economics and Management
Downloads 14,326
4573.

Relationship Between Working Capital Management and Profitability of Listed Companies in the Athens Stock Exchange

Journal of Financial Management and Analysis, Vol. 19, No. 1, January-June 2006
Number of pages: 12 Posted: 20 Sep 2006
Accepted Paper Series
University of Macedonia - Accounting and Finance and University of Macedonia - Accounting and Finance
Downloads 14,065
4574.

The Crisis of Fair Value Accounting: Making Sense of the Recent Debate

Chicago Booth Research Paper No. 33, Accounting, Organizations and Society, Vol. 34, 2009
Number of pages: 28 Posted: 21 Apr 2009
Accepted Paper Series
Vienna University of Economics and Business and University of Chicago - Booth School of Business
Downloads 13,775
4575.

Paying People to Lie: The Truth About the Budgeting Process

Harvard NOM Research Paper No. 01-03, and HBS Working Paper No. 01-072
Number of pages: 28 Posted: 30 Apr 2001
Working Paper Series
SSRN

Multiple version iconThere are 3 versions of this paper

Downloads 13,227
4576.

The Fundamentals of Commodity Futures Returns

Yale ICF Working Paper No. 07-08
Number of pages: 62 Posted: 28 Jun 2007 Last Revised: 07 Feb 2012
Working Paper Series
Yale School of Management, National Graduate Institute for Policy Studies and Yale School of Management - International Center for Finance

Multiple version iconThere are 2 versions of this paper

Downloads 13,198
4577.

The Econometrics of Event Studies

Number of pages: 51 Posted: 25 Oct 2004
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Rochester – Simon Business School
Downloads 12,647
4578.

The Fall of Enron

Harvard NOM Working Paper No. 03-38
Number of pages: 46 Posted: 17 Oct 2003
Accepted Paper Series
Harvard University - Harvard Business School and Harvard Business School
Downloads 12,450
4579.

Predicting Material Accounting Misstatements

Contemporary Accounting Research, Forthcoming, AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 72 Posted: 30 Jun 2007 Last Revised: 24 May 2010
Accepted Paper Series
University of California, Berkeley - Accounting Group, University of Washington - Michael G. Foster School of Business, University of Houston - Department of Accountancy & Taxation and University of California, Berkeley - Accounting Group
Downloads 12,229
4580.

Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences

ECGI - Finance Working Paper No. 198/2008, Chicago GSB Research Paper No. 12
Number of pages: 74 Posted: 25 Oct 2007 Last Revised: 20 Nov 2011
Working Paper Series
University of Mannheim - Accounting and Taxation, University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT)

Multiple version iconThere are 2 versions of this paper

Downloads 11,971
4581.

Disclosure Quality and Earnings Management

Number of pages: 34 Posted: 08 May 2001 Last Revised: 29 Aug 2008
Working Paper Series
University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 11,758
4582.

Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors

Number of pages: 104 Posted: 11 Mar 2009
Working Paper Series
University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and University of Miami - School of Business Administration

Multiple version iconThere are 2 versions of this paper

Downloads 11,594
4583.

Audit Committee, Board of Director Characteristics, and Earnings Management

NYU, Law and Economics Research Paper No. 06-42
Number of pages: 42 Posted: 22 Nov 2000
Working Paper Series
New York University (NYU) - Department of Accounting

Multiple version iconThere are 3 versions of this paper

Downloads 11,510
4584.

International Accounting Standards and Accounting Quality

Stanford University Graduate School of Business Research Paper No. 1976
Number of pages: 55 Posted: 11 Apr 2005
Working Paper Series
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School and University of North Carolina at Chapel Hill
Downloads 10,821
4585.

Hedge Funds, Systemic Risk, and the Financial Crisis of 2007-2008: Written Testimony for the House Oversight Committee Hearing on Hedge Funds

Number of pages: 34 Posted: 17 Nov 2008
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 10,745
4586.

Return on Capital (ROC), Return on Invested Capital (ROIC) and Return on Equity (ROE): Measurement and Implications

Number of pages: 69 Posted: 26 Mar 2008 Last Revised: 29 May 2008
Working Paper Series
New York University - Stern School of Business
Downloads 10,570
4587.

Activity-Based Costing System Advantages and Disadvantages

Number of pages: 12 Posted: 03 Feb 2005
Working Paper Series
Mustafa Kemal University-Faculty of Economics and Administrative Sciences
Downloads 10,444
4588.

IFRS Adoption and Accounting Quality: A Review

European Accounting Review, Forthcoming
Number of pages: 45 Posted: 26 Aug 2007
Accepted Paper Series
University of Melbourne and St. John's University
Downloads 10,388
4589.

Accounting Conservatism, the Quality of Earnings, and Stock Returns

Number of pages: 39 Posted: 23 Jan 2000
Working Paper Series
Columbia Business School - Department of Accounting and University of California, Berkeley
Downloads 10,284
4590.

Just Say No to Wall Street: Putting a Stop to the Earnings Game

Journal of Applied Corporate Finance, Vol. 14, No. 4, pp. 41-46, Winter 2002
Number of pages: 7 Posted: 17 Jan 2002 Last Revised: 18 May 2013
Accepted Paper Series
The Monitor Company and SSRN

Multiple version iconThere are 3 versions of this paper

Downloads 10,248
4591.

Corporate Budgeting Is Broken, Let's Fix It

Harvard NOM Working Paper No. 02-26
Number of pages: 12 Posted: 14 Aug 2002
Accepted Paper Series
SSRN

Multiple version iconThere are 3 versions of this paper

Downloads 10,131
4592.

Risk Management and Corporate Governance: The Case of Enron

Connecticut Law Review, Vol. 35, No. 1157, 2003
Number of pages: 28 Posted: 05 Jan 2004
Accepted Paper Series
University of Miami - School of Law
Downloads 10,066
4593.

Capital Markets Research in Accounting

JAE Rochester Conference April 2000
Number of pages: 145 Posted: 05 Dec 2000
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 10,045
4594.

Value Creation and its Measurement: A Critical Look at EVA

Cuadernos de Administración, No. 22, pp. 7-31, June 2000,
Number of pages: 41 Posted: 19 May 1999 Last Revised: 01 Apr 2009
Accepted Paper Series
Grupo Consultor CAV Capital Advisory & Valuation
Downloads 9,843
4595.

Did Fair-Value Accounting Contribute to the Financial Crisis?

Chicago Booth Research Paper 09-38, ECGI - Finance Working Paper No. 266/2009, Journal of Economic Perspectives, Forthcoming
Number of pages: 48 Posted: 15 Oct 2009 Last Revised: 15 Dec 2009
Working Paper Series
Vienna University of Economics and Business and University of Chicago - Booth School of Business

Multiple version iconThere are 3 versions of this paper

Downloads 9,818
4596.

Earnings Management and Corporate Governance: The Roles of the Board and the Audit Committee

Number of pages: 32 Posted: 22 Mar 2002
Working Paper Series
Southern Illinois University at Carbondale - Department of Finance, Southern Illinois University at Carbondale - Department of Finance and University of Rhode Island - Area of Finance and Insurance

Multiple version iconThere are 2 versions of this paper

Downloads 9,729
4597.

Separating Winners from Losers among Low Book-to-Market Stocks using Financial Statement Analysis

Number of pages: 46 Posted: 05 May 2003
Working Paper Series
University of Toronto - Rotman School of Management
Downloads 9,394
4598.

A Generalized Earnings Model of Stock Valuation

Number of pages: 37 Posted: 18 Jul 1998
Working Paper Series
BlackRock, Inc and University of California, San Diego (UCSD) - Rady School of Management
Downloads 9,212
4599.

Market Value Calculation and the Solution of Circularity Between Value and the Weighted Average Cost of Capital WACC (A Note on the Weighted Average Cost of Capital WACC)

Revista de Administração Mackenzie (RAM), Vol. 10, No. 6, November-December 2009,
Number of pages: 62 Posted: 08 Feb 2001 Last Revised: 17 Feb 2016
Accepted Paper Series
Grupo Consultor CAV Capital Advisory & Valuation and Duke University - Duke Center for International Development in the Sanford School of Public Policy
Downloads 9,163
4600.

Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature

JAE Rochester Conference April 2000
Number of pages: 60 Posted: 01 Feb 2001
Working Paper Series
Harvard Business School and Harvard University - Harvard Business School

Multiple version iconThere are 2 versions of this paper

Downloads 9,070
4601.

Information in Accruals About the Quality of Earnings

Number of pages: 52 Posted: 16 Aug 2001
Working Paper Series
AQR Capital Management, LLC, University of California, Berkeley - Accounting Group, University of Southern California - Marshall School of Business and London Business School
Downloads 9,001
4602.

Divisional Performance Measurement

Michael C. Jensen, FOUNDATIONS OF ORGANIZATIONAL STRATEGY, Harvard University Press, 1998
Number of pages: 22 Posted: 29 Nov 1998 Last Revised: 17 Jan 2011
Accepted Paper Series
SSRN and Simon School, University of Rochester (Deceased)

Multiple version iconThere are 2 versions of this paper

Downloads 8,762
4603.

How Important is Corporate Governance?

Number of pages: 77 Posted: 28 Sep 2004
Working Paper Series
Stanford University - Graduate School of Business, AQR Capital Management, LLC and London Business School
Downloads 8,757
4604.

The Ohlson Model: Contribution to Valuation Theory, Limitations, and Empirical Applications

Sauder School of Business Working Paper
Number of pages: 48 Posted: 16 Mar 2000
Working Paper Series
University of British Columbia (UBC) - Sauder School of Business and Northwestern University - Kellogg School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 8,700
4605.

Modeling Sustainable Earnings and P/E Ratios with Financial Statement Analysis

Forthcoming
Number of pages: 57 Posted: 31 Jul 2002 Last Revised: 17 Aug 2011
Working Paper Series
Columbia Business School - Department of Accounting and University of California, Berkeley
Downloads 8,576
4606.

Risk Management: The Reinvention of Internal Control and the Changing Role of Internal Audit

Accounting, Auditing and Accountability Journal, Vol. 16, No. 4, pp. 640-661, 2003
Number of pages: 37 Posted: 05 Jan 2004
Accepted Paper Series
Oxford Brookes University - Business School and Portsmouth Business School
Downloads 8,502
4607.

Which is More Value-Relevant: Earnings or Cash Flows?

Number of pages: 50 Posted: 02 Sep 1998
Working Paper Series
Steed School of Accounting
Downloads 8,337
4608.

Earnings Management and Investor Protection: An International Comparison

MIT Sloan Working Paper No. 4225-01; EFA 2002 Berlin Meetings Presented Paper
Number of pages: 32 Posted: 18 Sep 2001 Last Revised: 17 Mar 2008
Working Paper Series
University of Chicago - Booth School of Business, University of Miami - School of Business Administration and University of Miami - School of Business Administration

Multiple version iconThere are 2 versions of this paper

Downloads 8,307
4609.

Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators

Number of pages: 26 Posted: 08 May 2000
Working Paper Series
University of California, Berkeley - Accounting Group and The University of Chicago - Booth School of Business
Downloads 8,276
4610.

Combining Earnings and Book Value in Equity Valuation

Number of pages: 53 Posted: 05 Nov 1997
Working Paper Series
Columbia Business School - Department of Accounting
Downloads 8,219